Civic Intelligence

Young Entrepreneurs Business Programs

990 • Fiscal year 2020 • EIN 20-1024637

Sep 01, 2019 to Aug 31, 2020 • Filed on Aug 25, 2021

9220 SW Barbur Blvdsuite 119 NoPortland, OR 97219

(503) 807-4363

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

20th percentile

-23%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$90,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 27.8% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-49%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$0

Down $450,578 (-100%) from 2019

Net Assets

Down

$0

Down $98,545 (-100%) from 2019

Liabilities

Down

$0

Down $352,033 (-100%) from 2019

Revenue

Down

$323,461

Down $316,123 (-49%) from 2019

Expenses

Down

$397,078

Down $400,178 (-50%) from 2019

Net Income

Up

-$73,617

Up $84,055 (+53%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $64,267Liabilities 2011: $3,509Net Assets 2011: $60,7582011Assets 2012: $51,829Liabilities 2012: $1,252Net Assets 2012: $50,5772012Assets 2013: $102,046Liabilities 2013: $69,153Net Assets 2013: $32,8932013Assets 2014: $133,237Liabilities 2014: $133,769Net Assets 2014: -$5322014Assets 2015: $194,845Liabilities 2015: $150,842Net Assets 2015: $44,0032015Assets 2016: $302,400Liabilities 2016: $166,678Net Assets 2016: $135,7222016Assets 2017: $303,993Liabilities 2017: $155,662Net Assets 2017: $148,3312017Assets 2018: $490,780Liabilities 2018: $234,563Net Assets 2018: $256,2172018Assets 2019: $450,578Liabilities 2019: $352,033Net Assets 2019: $98,5452019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2020

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $230,010Expenses 2011: $185,221Net Income 2011: $44,7892011Expenses 2012: $262,6412012Expenses 2013: $247,0642013Revenue 2014: $307,537Expenses 2014: $340,960Net Income 2014: -$33,4232014Revenue 2015: $415,338Expenses 2015: $370,803Net Income 2015: $44,5352015Revenue 2016: $592,184Expenses 2016: $500,465Net Income 2016: $91,7192016Revenue 2017: $545,037Expenses 2017: $532,428Net Income 2017: $12,6092017Revenue 2018: $710,594Expenses 2018: $602,708Net Income 2018: $107,8862018Revenue 2019: $639,584Expenses 2019: $797,256Net Income 2019: -$157,6722019Revenue 2020: $323,461Expenses 2020: $397,078Net Income 2020: -$73,6172020

Highlighted filing

2020

Revenue$323,461
Expenses$397,078
Net Income-$73,617
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Aug 25, 2021
Return Version
2019v5.2
Gross Receipts
$323,461
Mission and Program Overview

Mission

Yebw is built on the principle of "building the next generation of business leaders." we provide high school students with progressive and immersive programs in entrepreneurship, business fundamentals, investments, career readiness and leadership development.

Organized for the purpose of educating the public in financial literacy and entrepreneurship

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$302,633$0▼ $302,633
Pledges and Grants Receivable$135,300$0▼ $135,300
Rtn Earn Endowment Incm Other Fnds$98,545$0▼ $98,545
Land, Buildings, and Equipment, Net$12,645$0▼ $12,645
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$450,578$0▼ $450,578
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$314,906$0▼ $314,906
Other Liabilities$32,127$0▼ $32,127
Deferred Revenue$5,000$0▼ $5,000
Total Liabilities$352,033$0▼ $352,033
Net Assets / Fund Balance
Total Net Assets Fund Balance$98,545$0▼ $98,545
Total Liabilities and Net Assets / Fund Balance$450,578$0▼ $450,578
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark TakeharaExecutive DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
Frank HelleChair
Caroline LewisDirector
DANIEL O'LEARYDirector
David TruebaDirector
Julia SteinbergerDirector
Pen McbainDirector
Roger LeeDirector
Lauren WallaceSecretary
Diana HoffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$300,747
Program Service Revenue
$22,659
Investment Income
$55
Other Revenue
$0
All Other Contributions
$300,747
Change in Net Assets
$-73,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$300,515
Other Expenses$96,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$247,583--$247,583
Payroll Taxes$27,708--$27,708
Other Employee Benefits$25,224--$25,224
Travel$9,650--$9,650
All Other Expenses$8,554--$8,554
Insurance$5,911--$5,911
Other Expenses$3,094--$3,094
Interest$2,605--$2,605
Fees for Services Accounting-$2,560-$2,560
Occupancy-$1,736-$1,736
Total Functional Expenses$392,782$4,296$0$397,078
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the completed form 990 is circulated to the board of directors via e-mail and they are asked to review the return and provide and questions or comments to the tax return preparer. After considering any questions or comments received the return is presented to the eecutive director for signature and filing.

Form 990, Part VI, Section B, Line 12C

All board members complete conflict of interest forms at annual board meeting and disclose any actual or potential conflicts of interest to other board members. Management of an actual or potential conflict of interest is governed by the organization's coi policy.

Form 990, Part VI, Section B, Line 15A

A group of board members collected market data and determined ceo salary adjustment and bonus for year.

Form 990, Part VI, Section C, Line 18

Valid requests for copies of the organization's form 990 and application for exemption are provided via mail to the general public.

Form 990, Part VI, Section C, Line 19

Valid requests for copies of the organizations governing documents, conflict of interest forms, and financial statements are provided via mail to the general public.

Filing and Contact Details

Filer

Filer Name
Young Entrepreneurs Business Programs
EIN
20-1024637
Phone
5038074363
Address
9220 SW BARBUR BLVDSUITE 119 NO, PORTLAND, OR 97219

Signing Officer

Name
Diana Hoff
Title
Board Treasurer
Phone
5038074363
Signed
2021-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Hoff
Formed
2007
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
10
Volunteers
50

Preparer

Firm
Geffen Mesher & Company Pc
Address
888 SW FIFTH AVE SUITE 800, PORTLAND, OR 97204
Preparer
DANIEL M O'LEARY
Phone
5032210141
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Umpqua loan forgiven upon liquidation of entity -24,928.

Raw XML AppendixShowing 400 of 424 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0325005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0440695
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01873565
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0937117
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.62220
IRS990ScheduleA/PublicSupportPY170Pct00.59510
IRS990ScheduleA/PublicSupportTotal170Amt01165824
IRS990ScheduleA/SubstantialContributorsTotAmt0707741
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0300747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0379281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0427837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0325005
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0440695
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01873565
IRS990ScheduleA/TotalSupportAmt01873565
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0DUE TO INABILITY TO HOLD CAMPS DUE TO COVID-19, BOARD VOTED TO LIQUIDATE ENTITY AND TRANSFER THE RIGHT TO ANY REMAINING ASSETS TO LENDER IN SATISFACTION OF LINE OF CREDIT OUTSTANDING. UMPQUA BANK AGREED TO FORGIVE REMAINING UNPAID BALANCE OF LINE OF CREDIT.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0UMPQUA BANK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-08-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt024928
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0805 SW BROADWAY SUITE 2240
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd097205
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS VIA E-MAIL AND THEY ARE ASKED TO REVIEW THE RETURN AND PROVIDE AND QUESTIONS OR COMMENTS TO THE TAX RETURN PREPARER. AFTER CONSIDERING ANY QUESTIONS OR COMMENTS RECEIVED THE RETURN IS PRESENTED TO THE EECUTIVE DIRECTOR FOR SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS COMPLETE CONFLICT OF INTEREST FORMS AT ANNUAL BOARD MEETING AND DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST TO OTHER BOARD MEMBERS. MANAGEMENT OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IS GOVERNED BY THE ORGANIZATION'S COI POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A GROUP OF BOARD MEMBERS COLLECTED MARKET DATA AND DETERMINED CEO SALARY ADJUSTMENT AND BONUS FOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VALID REQUESTS FOR COPIES OF THE ORGANIZATION'S FORM 990 AND APPLICATION FOR EXEMPTION ARE PROVIDED VIA MAIL TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VALID REQUESTS FOR COPIES OF THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST FORMS, AND FINANCIAL STATEMENTS ARE PROVIDED VIA MAIL TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UMPQUA LOAN FORGIVEN UPON LIQUIDATION OF ENTITY -24,928.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0450578
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0450578
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0300747
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04296
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0392782
IRS990/TotalFunctionalExpensesGrp/TotalAmt0397078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0352033
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0352033
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt098545
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0392782
IRS990/TotalProgramServiceRevenueAmt022659
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt055
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022659
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323461
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0450578
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt09650
IRS990/TravelGrp/TotalAmt09650
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09220 SW BARUR BLVD SUITE 119 198
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097219
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.YEBW.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA HOFF

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